1% additional penalty

1% additional penalty may be imposed 60 days after the 5% penalty when the tax is still not paid. The 1% penalty is imposed for each month that the tax remains unpaid. The total additional penalty will not exceed 12%.

Further Enforcement Actions

We may, without prior notice, take the following action to recover the unpaid taxes. For example:

Appoint your bank, employer, tenant or lawyer as agent to pay the money to IRAS;

Issue a travel restriction order to stop the taxpayer from leaving Singapore; and/or

Take legal action.

Travel Restrictions

Taxpayers with unpaid taxes may receive a travel restriction notice stating that they are stopped from leaving Singapore. This travel restriction notice will be cancelled once IRAS receivesfull payment of the unpaid taxes.

Taxpayers canpay the taxes at the nearest Singapore Post Branch or via Internet banking to IRAS.

Once payment is made, taxpayers should produce the following documents to the Immigration & Checkpoint Authority (ICA) officer to facilitate travel out of Singapore:

Payment receipt, or

A copy of the acknowledgement confirming your payment by Internet banking.

The ICA officer may contact IRAS to verify the details or the payment while the taxpayer is at the checkpoint.

Please note that IRAS is unable to cancel the Travel Restriction Order on weekends and Public Holidays.

Releasing your Bank as Agent

Your bank is released as agent only after the unpaid tax and penalty are paid. This can be either:

After the bank pays the full amount to IRAS. The appointment of agent would be automatically released; or

After you have paid the full amount to IRAS. If you do so, please call (+65) 6356 7012 to inform us so that the appointment can be released early; or

After you have made payment arrangement with IRAS.

Please note that banks do not process requests for release on Saturdays, Sundays and Public Holidays. Any request for release of bank after 2p.m. on weekdays can only be processed on the next working day.